Strategic Framework (cont'd)

Exhibit C - Compliance Outcome Statement

Mission:

To promote compliance with tax, trade, and border legislation and regulations, thereby contributing to the economic and social well-being of Canadians

Strategic outcome:

Canadians comply with tax, trade, and border legislation

Anticipated result:

Overall levels of compliance remain high

As demonstrated by:

Filing Compliance:

• High compliance levels are maintained whereby the vast majority of Canadians 18 years of age or older file individual tax returns
• High levels of compliance are maintained whereby the vast majority of known businesses required to file submit returns without any direct intervention
• Mechanisms to assess levels of filing compliance for the Excise and GST/HST revenue streams are in place
• Importers and brokers file import entry documents within defined time limits

Border Compliance

• High levels of compliance with border laws are maintained amongst travellers crossing the border, and commercial businesses importing or exporting goods
• Measurement tools and methodologies to assess compliance levels associated with travellers and businesses are strengthened

Remittance Compliance

• High compliance levels are maintained amongst individual taxpayers and businesses who pay their reported taxes on time
• Mechanisms to assess levels of remittance compliance for the Excise and GST/HST revenue streams are in place
• The vast majority of importers pay their monthly duties and taxes within established time frames

Reporting Compliance

• Misreporting and intentional non-compliance with tax legislation are contained at relatively low levels
• Non-reporting of persons entering Canada, and of imported and exported goods, will be minimized
• Continued refinement of measurement approaches and systems enhance assessment of compliance levels

Date modified:

2002-03-21